Innovation comptable et informations comptables des groupes de sociétés de 1930 à nos jours: La contribution de la profession comptable française

Didier Bensadon
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Didier Bensadon: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The articles published in the main French book- keeping journals between 1929 and 1938 have been analyzed with an eye on this profession's lack of interest in the question of consolidation. That the profession showed little interest is this question can partly be set down to its lack of legitimacy and to the low standards of the journals. The profession's interest and involvement in providing financial information about industrial groups grew once the National Accounting Council defined a set of consolidation rules in the mid-1960s. The profession contributed further to this process when, during the 1980s, laws on accountancy were passed and, again, more recently when the accounting profession adopted International Financial Reporting Standards (IFRS) on the consolidation of the accounts of listed companies.

Keywords: consolidation; book-keeping journals; information financière; revue comptable (search for similar items in EconPapers)
Date: 2019
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Published in Gérer et Comprendre. Annales des Mines, 2019, 136

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02279719

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